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Internet financial reporting: user perception in Indonesia

Author

Listed:
  • Luciana Spica Almilia
  • Sasongko Budisusetyo

Abstract

The objective of this research is to conduct a survey of the users of financial information through the company's website related to the kind of information the user needs from the information website company (include: investors, stock analysts, public accountant). The study explores the user perception in terms of the company's website. The results of this study show that: 1) users of financial information companies very rarely visit the company's website and more frequently visit and trust the stock exchange website; 2) a company's financial report key information sought by users of the company's website; 3) financial statements users can obtain the necessary financial information on the company website; 4) the company is not optimally utilising the company's website as a media to disseminate information to the user company information; 5) the required financial reporting by the user is printed financial information.

Suggested Citation

  • Luciana Spica Almilia & Sasongko Budisusetyo, 2017. "Internet financial reporting: user perception in Indonesia," International Journal of Business Information Systems, Inderscience Enterprises Ltd, vol. 25(2), pages 241-255.
    • Handle: RePEc:ids:ijbisy:v:25:y:2017:i:2:p:241-255
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